If using a flax egg, stir the ground flax seeds into the water in a separate, small bowl and allow to gel for 15 minutes before adding to the dough in step 6.
Spread parchment paper onto your cookie sheet.
Preheat the oven to 350 degrees F.
Combine almond flour, coconut sugar, baking soda and sea salt in food processor. Pulse to mix until you can’t see the darker sugar in with the lighter flour.
Spoon in coconut oil, separating it into ½-tablespoonfuls around the processor. Pulse to blend until the oil is chopped into split-pea sized crumbs.
Blend in the maple syrup or vanilla and the egg or flax egg and pulse until all the ingredients form into a ball.
Remove the dough from the food processor into a bowl. It will be shiny and hold together well.
Fold the chocolate chips into the dough until fairly uniformly mixed in. If making swirls, flatten the dough slightly and sprinkle the cocoa powder over it. Roll the dough inward a couple of times until it’s somewhat mixed but you can see trails of cocoa.
Scoop out dough by heaping tablespoonfuls. Roll in hands into balls and place onto prepared cookie sheet. Tuck chocolate chips that fall out back into the sides or tops of the cookies.
Bake for 9-12 minutes (12 at high altitude) until edges are golden. Allow to cool for at least 15 minutes before removing from the parchment paper to the rack. Cookies may be crumbly but will firm up as they cool.